XML 34 R22.htm IDEA: XBRL DOCUMENT
v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
--- | ---
Jun. 30, 2023
Accounting Policies [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis | The following summarizes assets and liabilities that are measured at fair value on a recurring basis, by level, within the fair value hierarchy (in thousands):
| As of June 30, 2023
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Money market funds(1) | $ | 100,746 |  |  | $ | — |  |  | $ | — |  |  | $ | 100,746 |
| $ | 100,746 |  |  | $ | — |  |  | $ | — |  |  | $ | 100,746 |
Liabilities |  |  |  |  |  |  |
Public warrant liability(2) | $ | 1,187 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,187 |
Private warrant liability(2) | — |  |  | 638 |  |  | — |  |  | 638 |
| $ | 1,187 |  |  | $ | 638 |  |  | $ | — |  |  | $ | 1,825 |
| As of March 31, 2023
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Money market funds(1) | $ | 155 |  |  | $ | — |  |  | $ | — |  |  | $ | 155 |
| $ | 155 |  |  | $ | — |  |  | $ | — |  |  | $ | 155 |
Liabilities |  |  |  |  |  |  |
Public warrant liability(2) | $ | 2,035 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,035 |
Private warrant liability(2) | — |  |  | 1,094 |  |  | — |  |  | 1,094 |
| $ | 2,035 |  |  | $ | 1,094 |  |  | $ | — |  |  | $ | 3,129 |
______________ (1)As of June 30, 2023 and March 31, 2023, the Company had cash equivalents held in a money market account. The Company has concluded that due to the highly liquid nature of the money market account, the carrying value approximates fair value, which represents a Level 1 input. The balance of cash equivalents held in the money market account is included in cash and cash equivalents. (2)Included in accrued and other current liabilities.

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration